Salaries (job salaries), wage rates. What is the salary and its difference from the tariff rate

Our organization in connection with the downtime pays an employee 2/3 of an open salary. The employee works in the Ural region. Do I need to pay the Ural coefficient to 2/3 of the salary when paying to dope?

The size of the district coefficient and the procedure for its application for calculating the wages of employees of organizations located in the areas of the Far North and equal to them areas, establishes the Government of the Russian Federation (Article 316 of the Labor Code of the Russian Federation). However, the corresponding regulatory legal act has not yet been accepted. Before his publication should apply previously approved regulatory legal acts, including documents of the former USSR (Art. 423 of the Labor Code of the Russian Federation). As Rostrud noted in a letter dated 06.23.2006 No. 946-6, it is possible to use them only as long as they do not contradict the Labor Code.

The district coefficient is charged to wages without any limitation of its maximum size. In the salary on which this coefficient is charged, all payments in favor of working persons who are wage, including remuneration for years and remuneration for work for the year.

In the salary to which the district coefficient is charged, the sums of the following payments in favor of employees are not included:

- Supplements for work experience in the areas of the Far North and in areas equal to the districts of the Far North, in the Arkhangelsk region, the Komi Republic, in other areas and localities, where in accordance with the current legislation it is planned to establish a payload for wages;

Middle earnings (in this case, the district coefficient is already taken into account when calculating the average earnings);

Field satisfaction;

Material assistance (this is due to the fact that this payment is not attributed to payments to pay, which the district coefficient is charged, while in some cases the coefficient is still accrued);

Premiums wearing a lump sum and paid not from the wage fund;

Rewards for inventions and rationalization proposals;

Other payments not attributable in the prescribed order to wages.

The amounts of downtime are related to payroll payments (wages), and therefore they need to accruize the district coefficient. The above applies only to the amounts of downtime, which in accordance with Art. 157 of the Labor Code of the Russian Federation is calculated in the amount of a multiple official salary (two thirds of the salary, etc.).

If the amounts of downtime are calculated on the basis of the average earnings of the employee (two thirds of the average wage, etc.), the district coefficient should not be accrued. This is explained by the fact that the amounts of the district coefficient will be taken into account when calculating the average earnings.

ensuring the prestige and attractiveness of the pedagogical profession;

ensuring equal payment for the work of equal value, including when setting the size of salaries (official salaries), payroll rates, payment of compensation and stimulating nature;

preventing discrimination - differences, exceptions and preferences that are not related to business qualities and work outcomes of workers, as well as the results of organizations.

2.2. One of the directions of achieving these goals in establishing a wage system is to streamline the structure of wages of employees of the organization, provided by the redistribution of funds intended for the payment of labor (excluding district coefficients and interest rates for wages of persons working in the regions of the Far North and equivalent to them localities) in order to establish the size of salaries (official salaries), rates of employees wage sent at least 70 percent of the organization's wage fund.

2.3. In order to ensure guarantees for wages in the wage structure of employees of organizations in accordance with section VIII of uniform recommendations to the state authorities of the constituent entities of the Russian Federation, local governments are recommended:

Set the minimum sizes of official salary, the minimum sizes of salary rates of employees of organizations in the qualifying levels of professional qualifying groups (hereinafter referred to as PKG) of education workers' posts approved by the Order of the Ministry of Health of Russia dated May 5, 2008 N 216n;

Establish the minimum salary sizes, the minimum sizes of official salaries according to other categories of employees of organizations on the relevant qualification levels of PKG, approved by the federal executive body, performing functions to develop public policy and regulatory regulation in the field of labor;

Establish the size of salaries (official salaries) depending on the complexity of labor - by the professions of workers or posts of employees not included in professional qualifying groups;

Prevent the establishment of posts included in the same qualification level of PKG, various sizes of salaries (job salary), wage rates, as well as setting ranges of salaries (official salaries), payroll rates on the qualifying levels of PKG or by employee positions With equal complexity of labor.

In addition, paragraph 33 of unified recommendations it is envisaged that in the development of regulatory legal acts on the remuneration of employees of institutions, state authorities of the constituent entities of the Russian Federation, local government authorities are not entitled to establish employees who are part of the same qualification level of PKG, various sizes of increasing Okladam coefficients (official salary), payroll rates, as well as to establish downward coefficients for employees, formed in PKG positions, which require higher education, in the event of a person who has no higher education.

2.4. The work of pedagogical workers, for which paragraphs 2.1, 2.2 of Appendix N 1 to the order of the Ministry of Education and Science of Russia N 1601, the duration of working time is determined, it is recommended to carry out on the basis of official salaries, the size of which are established by the organization not lower than the minimum sizes of official salaries on the qualifying levels of PKG

2.5. The payment of pedagogical workers, for whom Paragraphs 2.3 - 2.8 of Annex 1 to the order of the Ministry of Education and Science of Russia N 1601 provides for the norms of the watches of pedagogical work for the salary rate per week (per year), it is recommended to be carried out on the basis of salary rates, the size of which are established by the organization not less than the minimum The size of the salary rates on the qualifying levels of PKG established by the state authorities of the constituent entities of the Russian Federation, local governments.

Wage rates along with the norms of watches of pedagogical work for the salary rate per week (per year) are the calculated values \u200b\u200btaken to calculate the wages of pedagogical workers for the month, taking into account the volume of pedagogical work or training (teaching) work per week (in year).

2.6. Official salaries, wage rates of pedagogical workers, heads of structural departments and employees from among educational and support staff are established by organizations on the qualifying levels of PKG staff of education employees (Order of the Ministry of Health and Social Development N 216N).

Salaries (salaries), wage rates are fixed amounts of remuneration of employees of the organization for the execution of official duties stipulated by employment contracts, job descriptions developed taking into account relevant qualification characteristics, without taking into account compensatory, stimulating and social benefits, and for pedagogical workers for which establishes the norms of hours of pedagogical work or training (teaching) work for the salary rate - without taking into account the actual volume of pedagogical work and (or) educational (teaching) work.

2.7. In determining the size of official salaries, wage rates of pedagogical workers It is recommended to take into account the educational institutions adopted by the educational organization, indicators of improving the efficiency and quality of education, stages of the transition to an effective contract, in terms of the attitude of the average monthly wage of pedagogical workers of state and municipal educational Organizations to the average monthly wage in the subject of the Russian Federation, in accordance with the order of the government N 722-p.

- This is the minimum fixed size of the fee for work, and it is necessary to understand that such a payment cannot be normalized. As a rule, below official salary for actually spent time, the employer pays its employee simply is not right.

It should not be confused by a job salary with a total salary size. The latter will always be higher due to the presence of various kinds of additional and compensatory payments.

Where the salary is applied

In the process of calculating the minimum size of the work fee today, two basic concepts are applied:

Official salary.
Tariff rate.

As a rule, the use of official salary as a minimum level of payment is appropriate in cases where it is impossible to establish objective criteria made by an employee of the work. Such a payment system is applied relative to engineering, economic, legal, most technical specialties.

At the same time, in order to correctly establish gaps between various professional groups of highly qualified specialists, to establish "forks" and breaks between official salary, take into account:

the complexity of the actions performed;
the amount of obligations assigned to a specific employee;
requirements for the quality of the final result;
required (usually minimal) level qualification level of a potential employee.

To assess the complexity of the work, the employer will have to take into account the availability of high-tech equipment, tools, the complexity of the existing technological processes, the multiplicity of the actions performed, the level of independence of the specialist during decision-making, as well as the degree of responsibility for the final result.

In the process of assessing the amount of work that must be performed, not only the physical costs of energy, but also the volume of the necessary mental forces are taken into account. The entire calculation is performed on the basis of the normal duration of working time, during which the employee will be obliged to perform the functions assigned to it.

Regarding the requirements for the final result - than they are higher, the greater the extent of the cost of physical and mental energy, the need to be extremely attentive, careful, perform additional checks before the final work will be commissioned. Not surprisingly, the higher the level of such costs, the more compensation will want an employee.

Almost all employers are trying to hire a "ready-made" qualified specialist with education, experience gained skills. For it are immediately ready to pay well. The main thing is that the potential applicant satisfies the requirements of its employers.

Remember, the salary, as the minimum work fee applied in cases where to evaluate and objectively compare the amount, quality, the complexity of the work is not possible.

Wage ratio

How the salary relates to the salary

Salary is not all, but only its component. It should be understood that at the legislative level, the classical wage structure consists of three main elements:

Basic payment. In fact, it is a renewing employee official salary or a tariff rate calculated for the period of operation. Below the basic level of wage (less tax), the employer is paid to its employees.
Compensation level of payment. This category includes all relying employee payments for additional labor, atypical working conditions that differ from normal, payment for the performance of their duties in complex climatic and weather conditions, as well as other payments provided for by legislative and local documents.
Stimulating payments. This includes all the "buns", which the employer tasks its employees, spurring them in good faith to perform and over-fulfill various planned indicators. It is usually monthly, quarterly, one-time premiums, a variety of surcharges, surcharges, other remuneration.

As a rule, to encourage employees to effectively carry out functional duties entrusted to it, employers try to increase the gap between the basic salary and relying an employee in stimulating and compensatory payments.

Usually, this approach is focused on the final result (for example, in the legal sphere, when the prize is paid for the won). In such companies, the salary can be 20 - 25% of the final wage level.

At the same time, individual categories of workers are initially highly demanded and highly paid. They do not need to prove something, chasing somewhere, to win someone. The main thing is that everything is carried out systematically.

Such employees can be attributed to, for example, programmers, IT-sphere workers. In their case, the official salary is about 90% of the entire wage.

Remember, specific salaries, rates, wage systems, a variety of stimulating payments are usually installed by an employer through a collective agreement.

Calculation order

How are job salaries

Even taking into account the factors listed above, the establishment of specific forks of official salary - the case is quite time consuming and complex. Especially in organizations having a multistage management system. Usually, to distribute official salaries to rank, some preparatory actions are required.

First you need to determine the overall level of the wage foundation that the company highlights its employees. From this fund, it is necessary (usually it is done with calculated way) to allocate the amount of funds from the settlement on average for a month, which will be necessary to pay employees as official salary.

For this, the existing system is calculated by the presence of compensation and stimulating payments. Immediately it will be necessary to calculate the average level of the salary.

At the next stage, it is necessary to "decompose" the number of employees of various levels in their ranks starting from the first head in the form of a pyramid that will grow down the book.

By easy computing, you can calculate the amount of money for each of the ranks, and then simply divide them by the number of employees required on each rank and, thus, to establish the average level of salary.

After that, it is advisable to introduce "forks", which are small deviations in the upper and lower side from the average value of the calculated salary. Thus, in the future, you will get the opportunity even in one post to stimulate or punish employees with the same level of qualifications.

Remember, any calculation of official salary should be based on the economically reasonable size of the wage fund, a balanced structure of the organization, as well as provide for a certain reserve if necessary, to adjust.

No need to forget that the company's salary fund is usually from 20 to 90% of the total monetary turnover. Therefore, the calculation of official salaries should be approached with all seriousness, so as not to become bankrupt already following the results of the first labor month.

At the same time, the calculation of the salary is carried out without taking into account the need to pay taxes. They will have to be paid either from the body of the salary (if nothing else is planned to withdraw), or from the overall level of the wage worker.

How to calculate the salary

Calculation of allowance for official salary

Given that the overall wage includes the salary that is its unchanged part, the calculation of other components is usually carried out as a percentage of the base salary. This means that compensatory or stimulating payments will be directly dependent on the level of the salary.

For example, if the total amount of the award to employees is set at a level of 10% of the official salary, the engineer with salary in 10,000 rubles will receive 1000 rubles awards, while the engineer with a salary of 15,000 rubles will rely 1500 rubles.

In some cases, compensation, as well as stimulating payments can be fixed size. For example, the fee for the traveling nature of the work, travel payments in most cases the same for all employees, despite positions.

At the same time, if monetary awards are provided for award-winning (for example, to certificates, medals, signs and others) they will also be the same for all employees of the company.

The most frequently used payments calculated in the percentage ratio to the official salary should be attributed to:

monthly, quarterly premium;
supplement for labor intensity;
regular monthly stimulating payments for years of service (company dedication);
surcharges for the temporary performance of the missing colleague;
various regional coefficients.

Fixed payments are applied in such cases:

the traveling nature of the work is paid (one type of work, despite ranks and positions);
fixed premium size for the work done;
payments for holidays;
encouraging awarded employees with the same awards.

Remember, the fixed or percentage size of additional salary payments for a particular work is established by the terms of the collective agreement within the existing wage foundation.

Differences between the tariff rate and salary

Although the tariff rate and salary are considered minimal monetary guaranteed payments for labor, they have certain differences. The tariff rate is established for work specialties, where it is possible to clearly ignore the amount and quality of labor and the final result.

Official salary is established based on a monthly period of work, while the rate is calculated per hour of work. When performing different levels of qualifying work, the rate level may vary (largely).

If the tariff rate is applied, all and stimulating payments can be calculated on the basis of the actual minimum payment level (a summable number of rates for the rate of hours per month) or the calculated tariff rate (the rate is multiplied by the monthly rate of work hours).

The tariff rate can "be attached" to the volume and quality of work performed, while the salary is the minimum guaranteed payment that the staff member will receive during the reporting period.

Remember, the use of tariff rates is carried out to the usual working category, where it is possible to clearly calculate the amount and quality of the work performed.

Salary, salary, compensation, premium, surcharge: What is the difference, find out in this video:

Form for receiving a question, write your

When making an employee at a new job between the employer and the employee, a certain payment scheme is established, a mandatory part of which in the lion's share of cases is official salary.

About what is needed by official salary, according to which principle it is calculated and can we change it, we will talk today.

Coefficients for calculating official salary

According to labor law official salary is a fixed amount of payment for labor activities for the execution of own duties. Official salary cannot include social, stimulating or compensatory payments.

The Labor Code of the Russian Federation defines the basic job salary as a salary rate of a state or municipal organization, carrying out professional work or employees without any additional payments.

Thus, established at the state level, it is based on the establishment of the sizes of official salary of employees.

The salary of any employee directly depends on the set of factors, including:

profile education;

qualification;

work experience.

Attention! Official salary is a fixed amount of remuneration, determined depending on the position-held position, qualifications, profile education and work experience at this enterprise.

The amount of payment of labor activities of the employees is set with a support on schemes of official salarywhich are developed at the level of the organization or industry:

Sectoral schemes are used to determine the salaries of employees of organizations funded from budget sources.
Schemes of salaries approved at the level of firms funded at the expense of own funds are adopted indicating the nomenclature of specialists and the corresponding size of salaries.

In the schemes of official salaries of both groups, a wage range may be indicated by the "fork" of salaries.

The establishment of the minimum and maximum wage plank allows to determine the size of the salary of employees individually, based on their qualifications, work experience, work performed and business qualities.

The level of professionalism and specialists, and the workers are determined by graduation into categories, thereby analyzing the salary of employees. Most organizations are characterized by three-stage gradation.

According to labor legislation, the Regulation on labor payment may be provided to establish personal boosting coefficient:

by position;
for long service ().

In case of establishing an increase in the coefficient, the size of the upcoming payments is determined by mathematical multiplication of the salary size to the coefficient.

Personal enhancement coefficient Can be assigned to:

vocational training;
the complexity of the work performed;
the degree of responsibility of the employee.

The decision on the allowance is made by the head of the enterprise in relation to each employee individually.
Coefficient for long service It can be installed by employees depending on the general professional experience in this enterprise.

How is the allowance for the official salary

The allowance for the salary is an additional payment for professional activities, calculated on the basis of:

established tariff rates;
job salary;
floor rates.

Attention! Employee surcharge information should be reflected in the labor contract as a working conditions for labor activity.

Overbashes to the salary are two types:

compulsory;
optional.

Binding Supplements are supplements established for performing certain official duties. For example, surcharge for a watch schedule or work in the area with a special climate.

If the employer wants to establish an employee's allowance in the absence of conditions for establishing compulsory surcharges, such an admix will be considered personal And it is installed individually.

Personal surcharge can be installed by employers for:

employee work experience;
professional skill;
work with commercial secret;
foreign language possession;
scientific degree;
work results.

The allowance can be installed in the form of a fixed amount (for example, 1000 rubles to the salary) or percentage (for example, 15% of the salary).

In any case, the size of any surcharge should be reflected in the employment contract. In some cases, it is permissible to send to the document that determines the procedure for accrualing personal surcharge to the salary of the employee.

Unique Order of Change (Enhancement) of Oklade

Changing the salary of the employee can be initiated by a service note indicating the causes of the change of the salary. If the busting part is subsequently reduced, the wishes of the linear manager will not be taken into account.

The reasons for increasing the flap part can be:

systematic overfulfilment of the plan;
training;
successfully completed certification;
extensive work experience.

In addition, increasing the official salary can be initiated as a result of changes in official duties.

In order to raise the issue of increasing the salary:

The head of the employee must provide the supervisory supervisor with information about the reasons for increasing the salary to its subordinate.
Subsequently, the document must be agreed with an authorized person or director of the organization.
After the increasing salary is approved, the personnel department employee must prepare a unique order to adjust the salary of the employee's salary, as well as to make adjustments to the staffing schedule.
In addition, all changes must be displayed in the employment contract. To do this, it is necessary to prepare an additional agreement that will be further signed by both parties.
In the event of an agreement of any kind, a unique order is drawn up on the change in the official salary and supply to the employment contract.

Since this order has no form approved at the legislative level, any institution has the right to make it in an arbitrary format on the company's branded form. It is imperative that the order reflects the following data:

information about the enterprise;
application details;
the city or settlement, where the order was compiled;
date to compile document;
changes in labor activities;
argumentation of the need to change the salary;
signatures of the parties.

Thus, the final version of the order of changes in the salary will look like as follows:

Organizational and legal form of the company
"name"

Order number (order number)

about increasing the salary (the name of the employee in the dutyer)

In connection with (the reason for increasing the salary, for example: Improving quality indicators / change of standard schedule / functional expansion) Order:

Establish (position and FIO of the employee) Official salary in the amount (new amount of salary with numbers and in words) rubles C (date of change of the salary).
Chief Accountant (Name of the Accountant) to ensure timely payments specified in paragraph 1 of this order of the salary and other amounts calculated on the basis of it, as well as to control the correctness of the design of all personnel documents.
Inspector of the personnel department (FIO of the personnel officer) make changes to the staff schedule (date and number of the staff schedule), setting the salary by position (name position) in the amount of the new salary).
Inspector of the personnel department (FIO of the personnel department) prepare an additional agreement for the employment contract (the date and number of the employee's employment contract) with the (FIO of the Employee) on the establishment of the salary in the amount of (the sum of the new salary) C (the date of change of the salary).
Inspector of the personnel department (FIO Employee Department of the personnel department) with this order (Officer's FULL NAME) under the painting.

Base: (Name, date and number of the document, initiated an increase in the salary, for example: Report postpost of the head of the department / order on making changes to staff schedule)

General Director (Company name) (FULL NAME) _______________ (signature) __

With the order Introduced (a) (FIO of the Chief Accountant) _________________ (signature) __
With the order I got acquainted (a) (FULL NAME of the personnel department) ___________ (signature) __
With the order I got acquainted (a) (FULL NAME) ____________________________ (signature) __

Changes in the conditions of payment of professional activities will take effect immediately after signing the documents by both parties.

The main thing is to remember that no matter how much the conditions for paying work, in case of achieving any agreement, an order must be drawn up between the parties to the employment contract on the change in working conditions. Without this documentation, the change in the bold part will be considered invalid.

2.2. The recommended sizes of official salary of employees of general-industry positions of managers, specialists and employees on the basis of the assignments of the posts of employees to the PKG, approved by the Order of the Ministry of Health and Social Development of the Russian Federation of May 29, 2008 N 247n "On approval of professional qualifying groups of general-industry posts of managers, specialists and employees ":

	Name posts	Official salary, rub.
	Professional qualifying groups of general-industry posts of managers, specialists and employees
	"Second-grade posts of servants of the second level"
	Head of the household
	Professional qualifying group "Consumer public utilities of the third level"
	Accountant, Legal Counsel, Economist, Labor Protection Specialist, Documentad, Specialist, Specialist
	Programmer Engineer (Programmer), Electronics Engineer (Electronics), Leading Specialist
	Chief Specialist
	Chief accountant's assistant

The recommended dimensions of job salaries on the basis of the assignment of their posts to PKG, approved by the Order of the Ministry of Health and Social Development of the Russian Federation of May 29, 2008, N 248N "On Approval of Professional Qualifying Groups of Community Professions of Workers":

	Name posts	Official salary, rub.
	Professional qualifying groups of general industry workers professions
	Professional qualifying group "Consumer Security Professions of Works Second Level"
	Car driver

	Name posts	Official salary, rub.
	Positions of managers, specialists and employees not related to professional qualifying groups
	Deputy Head of Department
	Deputy Chief of the Branch
	Department head
	Chief Accountant
	Deputy Director, Branch Head
	Director

2.3. If workers have employees of the qualification category of the official salary (salary), it is recommended to be installed, taking into account the raising coefficients to the official salary (salary):

	Name of boosting coefficient	The size of the raising coefficient (%)

	Increased coefficient to salary for 2 qualification category
	Enhancement coefficient to salary for 1 qualification category

2.3. Official salary (salary), to it applied by the advanced coefficient for the qualification category can form a new job salary (salary), which is charged as provided by this exemplary position.

2.4. In order to attract and strengthen the staffing of the institution, young specialists are encouraged to establish an increased by 3 percent official salary (salary) before receiving the qualification category, for a period of no more than 2 years of work after graduation.

2.5. The establishment, change in the size of the official salary (salary) of the employee is issued by the employment contract, an additional agreement on the employment contract, by order of the director of the institution.

Perhaps it will be useful to read: